Consumption Tax Trends 2016

VAT/GST and excise rates, trends and policy issues

Consumption Tax Trends provides information on Value Added Tax/Goods and Services
Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information
about indirect tax topics such as international aspects of VAT/GST developments and
the efficiency of this tax. It also describes a range of taxation provisions such
as the taxation of motor vehicles, tobacco and alcoholic beverages.